中国经济发展进入新常态,企业面临产能过剩、高杠杆、高库存等困境。财务管理需要适应从短缺经济向过剩经济状态下的转变,必须从损益表为重心慢慢转移到以现金流量表和损益表并重为重心,改善自身现金状况和损益状况,保持企业的长久生存和发展。 China’s economic development has entered a new normal and enterprises are faced with the plight of overcapacity, high leverage and high inventories. Financial management needs to adapt to the transition from a shortage economy to an excess economy. It must shift its focus from the profit and loss account to focus on the cash flow statement and the profit and loss account, improve its own cash position and profit and loss, and maintain its long-term viability. development of.